BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX ) Appeal No. 91-0810
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this
decision is based upon information contained in the Tax Commission's file.
FINDINGS
The
Petitioner incurred penalty and interest on her XXXXX individual income tax
return.
Upon
earlier request, the penalties were waived, but the interest was not
waived. The letter which was sent to
Petitioner from the Tax Commission indicated that interest had been calculated
to XXXXX, whereas, the Petitioner paid all taxes which were due on XXXXX.
It
cannot be determined from the file whether the Petitioner was in fact charged
any interest between XXXXX, and XXXXX.
However, to the extent that interest may have been charged for said time
period, it should not have been charged.
DECISION AND ORDER
Based
upon the foregoing, to the extent that any interest was charged to the
Petitioner from and after XXXXX, it is hereby waived. Interest incurred prior
to XXXXX, is not waived. It is so
ordered.
DATED
this 19 day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner